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1 – 10 of 132Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…
Abstract
Purpose
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.
Design/methodology/approach
The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.
Findings
Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.
Research limitations/implications
The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.
Practical implications
An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.
Social implications
The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.
Originality/value
This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.
Details
Keywords
Barry J. Fraser and Abeer A. Hasan
In this study in the United Arab Emirates (UAE), we investigated college students’ perceptions of their past experience of receiving one-to-one tutoring support in mathematics…
Abstract
In this study in the United Arab Emirates (UAE), we investigated college students’ perceptions of their past experience of receiving one-to-one tutoring support in mathematics when they were in secondary school. In addition, we also explored students’ reasons for taking one-to-one tutoring in mathematics, the perceived impact of one-to-one tutoring in overcoming shortcomings of school mathematics teaching and on their mathematics achievement, and whether the learning environment at school influenced decisions about having one-to-one tutoring. Eight case-study students were involved in recalling how beneficial one-to-one tutoring was through semi-structured interviews. Because of the small sample size, the research involved only qualitative data based on the recollections of college students who were attending a one-year course in the General Education department of Abu Dhabi Men’s College. The research provided valuable insights into how some students considered having a one-to-one tutor beneficial for their achievement when they were in secondary school. Educators must consider students’ learning environment as being one of the main reasons for deciding whether or not to undertake one-to-one tutoring to raise their achievement in mathematics.
ﻓﻲ ھذه اﻟد را ﺳﺔ ﻓﻲ دوﻟ ﺔ ا ﻹﻣﺎ را ت اﻟ ﻌرﺑﯾﺔ اﻟ ﻣﺗ ﺣدة، د رﺳﻧﺎ ﺗ ﺻورا ت طﻼب اﻟ ﺟﺎ ﻣﻌﺎ ت ﻋن ﺗ ﺟرﺑﺗﮭم اﻟ ﺳﺎﺑﻘﺔ ﻓﻲ ﺗﻘدﯾم د ﻋم ﺗﻌﻠﯾﻣ ﻲ ﻓ رد ي ﻓﻲ اﻟ رﯾﺎ ﺿﯾﺎ ت ﻋﻧدﻣﺎ ﻛﺎﻧ وا ﻓﻲ اﻟ ﻣد رﺳﺔ اﻟﺛﺎﻧ وﯾﺔ. ﺑﺎ ﻹ ﺿﺎﻓﺔ إ ﻟ ﻰ ذ ﻟ ك ، ا ﺳ ﺗ ﻛ ﺷ ﻔ ﻧ ﺎ أ ﯾ ﺿً ﺎ أ ﺳ ﺑ ﺎ ب ا ﻟ ط ﻼ ب ﻹ ﺟ ر ا ء د ر و س ﻓ ر د ﯾ ﺔ ﻓ ﻲ اﻟر ﯾﺎ ﺿ ﯾﺎ ت ، وا ﻟﺗﺄﺛﯾ ر اﻟ ﻣﻠ ﺣو ظ ﻟﻠ د رو س اﻟﻔ ردﯾ ﺔ ﻋﻠ ﻰ ﺗ ﺣ ﺻ ﯾﻠ ﮭم ﻓ ﻲ اﻟر ﯾﺎ ﺿ ﯾﺎ ت ، وﻣ ﺎ إذا ﻛﺎﻧ ت ﺑﯾﺋﺔ اﻟﺗ ﻌﻠم ﻓ ﻲ اﻟ ﻣد رﺳﺔ ﻗد أﺛ ر ت ﻋﻠ ﻰ اﻟﻘ را را ت اﻟ ﻣﺗ ﻌﻠﻘﺔ ﺑﺎ ﻟ ﺣ ﺻ ول ﻋ ﻠ ﻰ ﺗد ر ﯾ ب ﻓ ر د ي . د ر س وا ﺣ د. ﺷ ﺎ ر ك ﺛ ﻣﺎﻧ ﯾ ﺔ ﻣ ن ط ﻼ ب د ر ا ﺳ ﺔ اﻟﺣ ﺎﻟ ﺔ ﻓ ﻲ اﻟﺗذﻛﯾ ر ﺑ ﻣد ى ﻓﺎﺋدة اﻟﺗد رﯾ س اﻟﻔ رد ي ﻣ ن ﺧﻼل ﻣ ﻘ ﺎ ﺑ ﻼ ت ﺷ ﺑ ﮫ ﻣ ﻧ ظ ﻣ ﺔ . ﻧ ظ رً ا ﻟ ﺻ ﻐ ر ﺣ ﺟ م ا ﻟ ﻌ ﯾ ﻧ ﺔ ، ﺗ ﺿ ﻣ ن ا ﻟ ﺑ ﺣ ث ﻓ ﻘ ط ﺑ ﯾ ﺎ ﻧ ﺎ ت ﻧ و ﻋ ﯾ ﺔ ا ﺳ ﺗ ﻧ ﺎ دًا إ ﻟ ﻰ ذ ﻛ ر ﯾ ﺎ ت ط ﻼ ب ا ﻟ ﺟ ﺎ ﻣ ﻌ ﺎ ت ا ﻟ ذ ﯾ ن ﺣ ﺿ ر و ا دو رة ﻣدﺗ ﮭﺎ ﻋﺎم وا ﺣد ﻓ ﻲ ﻗ ﺳم اﻟﺗ ﻌﻠﯾم اﻟ ﻌﺎم ﻓ ﻲ ﻛﻠﯾﺔ أﺑو ظ ﺑ ﻲ ﻟ ﻠ ط ﻼ ب . ﻗ د م ا ﻟ ﺑ ﺣ ث ر ؤ ى ﻗ ﯾّﻣ ﺔ ﺣ و ل ﻛﯾ ﻔﯾ ﺔ ﻧ ظر ﺑ ﻌ ض اﻟ طﻼب ﻓ ﻲ وﺟود ﻣد ر س وا ﺣد ﻣﻔﯾد ﻟﺗ ﺣﻘﯾﻘ ﮭم ﻋﻧدﻣ ﺎ ﻛﺎﻧ وا ﻓ ﻲ اﻟ ﻣد رﺳﺔ اﻟﺛﺎﻧ وﯾ ﺔ. ﯾ ﺟ ب ﻋﻠ ﻰ اﻟ ﻣﻌﻠ ﻣﯾ ن ا ﻋﺗﺑﺎ ر ﺑﯾﺋ ﺔ ﺗ ﻌﻠم اﻟ طﻼب وا ﺣدة ﻣ ن ا ﻷﺳﺑﺎ ب اﻟ رﺋﯾ ﺳﯾ ﺔ ﻟﺗ ﻘ ر ﯾ ر ﻣﺎ إ ذا ﻛﺎ ن ﯾ ﺟ ب ﻋ ﻠﯾﮭم إ ﺟ ر ا ء د ر و س ﻓ ر دﯾ ﺔ أ م ﻻ ﻟ ر ﻓ ﻊ ﻣ ﺳ ﺗ و ى ﺗ ﺣ ﺻ ﯾﻠﮭم ﻓ ﻲ اﻟ ر ﯾﺎ ﺿ ﯾﺎ ت .